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Office of the County Appraiser

Phone: 913-715-9000 | Fax: 913-715-0010

11811 S. Sunset Drive, Suite 2100, Olathe, Kansas 66061

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Typical Dates & Deadlines However Actual Dates May Vary

January 1

  • Valuation date for all property for the current appraisal year roll
  • Personal property renditions are sent to registered owners

On or before March 1

  • Notices of Appraised Value are mailed to real property owners. Refer to our homepage and department news for more details.

March 15

  • Due date for filing renditions for personal property leased, loaned, rented, consigned, or owned.* These items include office furniture, equipment, machinery, boats, etc.

On or before March 31

  • Deadline for filing an appeal is 30 days subsequent to the date of mailing of the Notice of Apprised Value (K.S.A. 79-1448). Refer to our homepage and department news for more details.

April 1

  • Oil and gas renditions due**

May 1

  • Notices of appraised value mailed to personal property owners.
  • Second half real estate tax bills mailed to property owners.

May 10

  • Second half Payment Under Protest payment deadline from previous year

May 15

  • Deadline for filing a personal property valuation appeal
  • Date real property valuation appeals completed at informal level

May 20

  • Last date for decisions from real property valuation appeal changes to be mailed
  • Commercial real estate formal hearings begin

June 1

  • Appraiser certifies appraisal roll to RTA

July 1

  • Certify Tax Increment Finance (TIF) values to RTA

November 15

  • Tax bills mailed to real estate property owners

December 20

  • Property tax payments, half or in full, due
  • First half or full Payment Under Protest payment due

If a deadline falls on a weekend or legal holiday, the last day to file is automatically extended to the next business day.
 
* See penalty schedule below for late filings 
 **Oil and gas penalty schedule is moved back 15 days for each component of the schedule.

Personal Property Penalty Schedule as required by K.S.A. 79-1422 and 1427a

  • Filed March 15 through April 15 - 5%
  • Filed April 16 through May 17 - 10%
  • Filed May 18 through June 15 - 15%
  • Filed June 16 through July 15 - 20%
  • Filed July 16 through March 15 of following year - 25%
  • Filed after March 15 of following year - 50%

Personal Property

What is personal property?

A key characteristic of personal property is the ability to move it without damage either to itself or to the real estate to which it is attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories include: furniture, fixtures, plant equipment, office equipment, machinery, boats, aircraft, mobile homes, and recreational vehicles.

What are some examples of business personal property?

  • telephone systems
  • fax machines
  • copy machines
  • desks and chairs
  • computers postage meters
  • shelving and racks
  • plant machinery
  • storage tanks
  • refrigeration units
  • high loaders tools/dies/molds
  • industrial equipment
  • manufacturing equipment, materials and supplies
  • satellite equipment
  • minerals

What are some examples of individual personal property?

  • boats
  • non-highway vehicles
  • sailboards
  • heavy trucks
  • trailers
  • hot-air balloons
  • mobile homes
  • off-road vehicles
  • four-wheelers
  • aircraft

What about automobiles?

Automobiles and most recreational vehicles are classed and taxed at the time of registration for license plate or renewal decal. Please check with a personal property appraiser in the Johnson County Appraiser's Office for further clarification of what constitutes taxable personal property.

What is commercial value?

The valuation of owned or leased commercial personal property is based on the cost of assets. Assets are valued according to their cost when new, or their used acquisition cost, and the appropriate economic life. The asset is then depreciated over its economic life to a remaining salvage value.

Commercial and Industrial Machinery and Equipment purchased after June 30, 2006 is exempt.

Since Jan. 1, 2007, any qualifying item of commercial personal property that originally cost $1,500 or less is exempt.

Economic lives that are assigned to commercial assets come from guidelines issued by the State of Kansas, Internal Revenue Service (IRS) publications and the Marshall & Swift Valuation Services.

For more information, please visit the Kansas Department of Revenue, Division of Property Valuation.

What is individual personal property value?

Many Personal Property assets belonging to individuals are valued from market data using appraisal guides and state and regional market sources. This market data is then used to establish the current value of a particular asset. Typically, this value will be based on current trade-in values according to the age of the asset and market condition.

Automobiles, light trucks and motorcycles are classed separately by the State of Kansas.

Who must list personal property?

According to Kansas Statute:

  • K.S.A. 79-303: "Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment."
  • K.S.A. 79-301: "All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year in the name of the owner thereof."

Remember: It is your responsibility to file this information with the County Appraiser's Office. If you own any tangible personal property with the intent to establish and/or operate a business (including home based business), or if you own any recreational property or vehicles not taxed at the time of registration, or mobile homes not on a permanent foundation, you must file a rendition with the County Appraiser's Office.

The rendition form is available through the Appraiser's Office.

  • The personal property division invites you to electronically file your commercial personal property rendition via an e-mail attachment! You may e-mail your personal property rendition as an attachment to [email protected].

The preferred file format is Microsoft Excel. However, Adobe PDF, MS Word and TIF formats are also acceptable.

Attachments must include the following information:

  • Name of Business
  • Personal Property Account Number
  • Mailing Address
  • Situs Address as of January 1 of the assessment year
  • Contact Name & Phone Number

Please view the following example filings (PDF) : commercial upload : leasing format

For Questions please e-mail [email protected] or contact Margaret LaRue, Commercial Personal Property Supervisor at tel:9137150136.

How are taxes figured on personal property?

If the fair market value of your individual personal property is $5,000 and the fixed percentage of assessment is 30%, this would mean the assessed value would be $1,500: ($5,000 x .30 = $1,500).

Once taxing groups (school districts, cities, county, etc.) set their mill levy, this amount is used to calculate your taxes.

Let's assume the combined mill levy (tax rate) has been set at 120 mills. Multiply the assessed value of your property ($1,500) by the mill levy (120 mills or .120). The answer is $180, which is your share of the costs of public services.

For example:

$5,000 Market Value
x .30 Assessment Ratio
1,500 Assessed Value (A.V.)
x .120 Mill Levy (120 mills per $1,000 A.V.)
$180 Tax Amount

The County Appraiser mails a Notice of Appraised Value to all personal property owners in Johnson County notifying them of the appraised value of their personal property as of January 1st.

The value notice identifies the property, the classification of the property (individual or commercial personal property), the appraised value, and the assessed value for the current and prior year, and instructions on how to appeal the appraisal.

These appraised values of personal property are determined from the accurate listings provided by the owner earlier in the year.

Relief from tax grievance

You may obtain tax grievance and tax exemption forms on our Web site. You will need a grievance form if you have been assessed a penalty and wish to grieve it before the State Board of Tax Appeals.

NOTE: Property owners may appeal the value on their property only once during any tax year.

Payment under protest:

Payment Under Protest forms are used to address valuation issues on personal property reported at the time the bill is issued and is to be paid. This form must accompany the payment of taxes to the County Treasurer's Office.

This form is available through the County Treasurer's Office. They will be happy to discuss this form and its completion with you.

Tax exemption forms:

Tax Exemption forms are used for individuals or businesses wishing to acquire exempt status on certain property according to Kansas Statutes, i.e., K.S.A. 79-201, et seq.

Mission and Vision

Vision Statement

An appraiser's office that makes a difference. The best people, giving their best efforts, for the very best community and striving to be better.

Mission Statement

In accordance with the County's mission and values, the Appraiser's Office establishes fair values of real and personal property that meet compliance standards established by the state.

Frequent Questions

Forms

The forms below are provided to you by the Appraiser's Office for your convenience. Next to each form you will find the location where it will need to be filed once the form has been completed.

Filing an appeal:

Filing an exemption:

Information request:

Department News

Appraisal Process

Why appraise property?

An appraisal is the method established by Kansas statute to determine a property owner’s share of the taxes that support schools, roads, health and human service programs, parks, and police and fire protection. The county appraiser is responsible for listing and valuing property in a uniform and equal manner.

The state closely monitors counties for their accuracy in valuing property. Johnson County has consistently been found to be in compliance with the state requirements since 1992 when the state directive was issued.

Remember, the Appraiser's Office does not set taxes. The amount of taxes you pay depends on the budgets set by your governing bodies - such as the state, county, cities, and school districts.

How is an appraisal done?

The county appraiser is required to visit your property at least once every six years. First, the appraiser will attempt to interview the property owner. Then an exterior inspection is done. The appraiser will look for changes such as a room addition or the construction of a deck, verify the dimensions, check for structural damage, and determine the property’s general condition.

Back in the office, the appraiser uses computer-generated data to analyze the property based upon its age, size, style of construction and replacement costs. Sales data is also reviewed and analyzed.

What determines value for tax purposes?

By law, your property is appraised at “fair market value” as it exists on January 1. The state’s definition: “Fair market value means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion.”

Why does the value change?

The value of your property could change from year to year, depending on several things. If you made improvements, such as adding a room, finishing a basement, or building a garage, the value will probably go up.

If a major structural problem develops, such as a foundation crack, the value will probably go down. The value may also go up or down because of recent sales in your neighborhood. The county appraiser continually monitors sale prices and other information on homes all over the county.

Remember, the healthy local economy means many people want to live and work in Johnson County, so property values in nearly every neighborhood continue to increase each year.

Johnson County now represents more than 30 percent of the total property valuation in the state of Kansas, and the state monitors us closely to make sure our valuations stay near “fair market value.” For more stats on Johnson County, see the state perspective.

When are owners notified?

The first of March each year, the county appraiser mails Notices of Appraised Value to the owners of real estate (see calendar). You will receive an “Notice of Appraised Value” form that provides the current year and previous two-year history of your property’s valuation.

Since 2000 the state has allowed counties to include sales data on homes that have actually sold in your area. Johnson County was the first county in the state to include this information on the notices of appraised value. Sales data is one of the factors that was used in determining the value of your home.

What are the Annual Notices of Appraised Value?

The annual “Notice of Appraised Value” shows actual sales data on property that was considered in the valuation of property. This information is located about halfway down on the front of the sheet. Johnson County was the first county in the state to provide this information on the “Notice of Value” since the Kansas Legislature gave counties the option to do so.

How do I decipher the Sales data?

Actual sale price represents the amount that was reported on the “sales questionnaire,” as required by law to be submitted on each sale.

Adjusted Selling Price represents an attempt to adjust the selling price of one parcel to reflect the characteristics of the property being appraised. (see next question)

No two parcels of real estate are identical, which makes direct comparisons of “sold” to “unsold parcels” difficult. Appraisers analyze a large number of sales to find patterns that indicate the amount each property characteristic contributes to the total selling price.

After reviewing thousands of sales, appraisers are able to assign dollar amounts to the major differences. They use those dollar amounts to adjust raw (or actual) selling prices to account for the differences in property characteristics.

Assume, for example, your neighbor’s house sold recently for $125,000. Assume also that your house is identical to that house in every respect except for the fact that your neighbor’s house has an attached garage and your house has none. If sales in your market area indicated that an attached garage added $5,000 to the selling prices of homes, your neighbor’s selling price of $125,000 would have to be reduced by $5,000 to reflect the characteristics of your house. Therefore, that sale would indicate your home to be worth $120,000, representing the “adjusted sales price.”

Other characteristics for which adjustments would be made include: age of the home, square footage of living area, number of bathrooms, quality of construction, general upkeep of the home, garages, and the type of basement finish.

What is "Adjusted Sales Price?"

The adjusted sales price is an attempt to adjust the selling price of a property to match the characteristics of your property. Since no two parcels are identical, the appraisers analyze a large number of sales to find patterns. Then they are able to assign dollar amounts to the major differences and "adjust" actual selling prices for the differences.

For example: assume your house is identical to the neighbor's house, except your neighbor has an attached garage. Let's say the sales in your area indicate that an attached garage adds $5,000 to the selling price. If your neighbor's house sold recently for $125,000, your home would be worth $120,000 dollars. The $120,000 would reflect the "adjusted sales price."

What else should I check?

Review the “classification” on the Notice Appraised of Value to make sure the use of your property is correct — residential, commercial, vacant land or agricultural. Then compare the current and previous year’s valuation. Does the appraised value appear to be close to the price you would consider reasonable if you were to list your property for sale? If so, the appraiser has done the job that the state requires.

Consider whether there have been changes in the property. Have there been improvements that increase its value? Or are there major structural problems that might not be apparent from an outside inspection? Remember, general maintenance problems usually do not affect value.

Also, check data collected on your home. Measurements, date of construction, number of rooms, etc. are available on our website under "Land Records Search" or by contacting the Appraiser’s Office. Then review the sales data included on the Notice of Value to see what the real estate market is doing in your area.

What if I believe the appraisal is too high?

All property owners have the right to appeal the appraised valuation. By law, however, you must notify the Office of the Appraiser in writing within 30 days of the mailing of the valuation notice typically by March 31. Read more on appeal-process or view deadlines/dates.

Appeal Process

Residential Real Estate, Commercial Real Estate, and Personal Property

  • Filing an Appeal, an Informal Appeal or Payment Under Protest (PUP) Level I 
  • Preparing for a Residential Real Property, Commercial Real Property, or Personal Property Appeals Level III 

Note: For more info see the state's website "The Property Tax Appeals Process in Kansas"

There are two opportunities to appeal an appraised value.  The first opportunity is in the spring when the Notices of Appraised Value are mailed to property owners.  The second time to appeal is by Payment Under Protest.  Once the appeal process has started, it is best to follow through until satisfied.  If an informal appeal is filed, no other appeal can be accepted for that valuation year.

The form for an Informal appeal is located on the back of the spring Notice of Appraised Value (NOAV). Most notably, a new format is available for property owners to file an appeal online by using the PIN number provided on your NOAV. Property owners receive immediate notification that the appeal has been received, allowing for a high level of efficiency for both the property owner and appraisal staff.

There are three successive levels of appeals if an agreement is not reached at a previous level.  Instructions for filing to the higher two Board of Tax Appeal (BOTA) levels are enclosed with a property owners appeal result.

 

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